Special cases—charges to tax (ss 70-74C)

Contents

Section 70 – Property leaving temporary charitable trusts [IHTA 1984 s 70] Section commentary
Section 71 – Accumulation and maintenance trusts [IHTA 1984 s 71] Section commentary
Section 71A – Trusts for bereaved minors [IHTA 1984 s 71A] Section commentary
Section 71B – Charge to tax on property to which section 71A applies [IHTA 1984 s 71B] Section commentary
Section 71C – Sections 71A and 71B: meaning of “bereaved minor” [IHTA 1984 s 71C] Section commentary
Section 71D – Age 18-to-25 trusts [IHTA 1984 s 71D] Section commentary
Section 71E – Charge to tax on property to which section 71D applies [IHTA 1984 s 71E] Section commentary
Section 71F – Calculation of tax charged under section 71E in certain cases [IHTA 1984 s 71F] Section commentary
Section 71G – Calculation of tax charged under section 71E in all other cases [IHTA 1984 s 71G] Section commentary
Section 71H – Sections 71A to 71G: meaning of “parent” [IHTA 1984 s 71H] Section commentary
Section 72 – Property leaving employee trusts and newspaper trusts [IHTA 1984 s 72] Section commentary
Section 73 – Pre-1978 protective trusts [IHTA 1984 s 73] Section commentary
Section 74 – Pre-1981 trusts for disabled persons [IHTA 1984 s 74] Section commentary
Section 74A – Arrangements involving acquisition of interest in settled property etc. [IHTA 1984 s 74A] Section commentary
Section 74B – Section 74A: supplementary provision [IHTA 1984 s 74B] Section commentary
Section 74C – Interpretation of sections 74A and 74B [IHTA 1984 s 74C] Section commentary

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